结构性减税背景下我国房产税立法目的研究

发布时间：2018-03-13 12:03

本文选题：房产税　切入点：房产税立法目的　出处：《江西财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：房产税以房屋为征税对象,在不动产保有环节征税,是直接税,属于地方税。随着社会的发展,我国《房产税暂行条例》已不再适用当前情况,沪渝试点改革也存在诸多弊端,因此我们有必要建立、完善房产税法律制度,对房产税进行立法。立法活动首先要做的就是确立立法目的,只有立法目的定位准确,房产税立法才会有指引和方向,对具体税制进行设计才有意义。理论上,关于我国房产税立法目的主要有三种观点。第一种观点是将我国房产税立法目的定位为收入调节税。该种观点认为纳税人通过交税减少总收入,房产多、价值大多纳税,房产少、价值小少纳税,以此来调节收入分配。反对观点认为富人财产形式多样,房产税不能对所有的收入分配都进行调节。第二种观点是将房产税立法目的定位为市场调控税。通过房产税提高房产保有环节成本对房地产市场进行调控。反对观点则认为我国高房价是多种因素共同作用的结果,单纯通过房产税不可能有效调控房价。第三种观点是将房产税立法目的定位为地方主体税。因为相比其它税种,房产税的征税对象是房产且不可移动和隐藏,税收收入稳定。反对观点认为我国土地财政和房产税征收阻力,将其设计为地方主体税不现实。实践中,沪渝试点设计并施行一系列与房产税相关的制度,将房产税用来打压高房价,调节居民收入促进住房分配。两地都是财产税属性不足,商品税属性更强,并没有对高房价造成明显打压；许多富人阶层的高档房产也被排除在调节之外,调节收入分配的效果也并不明显；另外试点税收收入有限对地方财政贡献很小。总的来说,效果并不理想。通过借鉴先进国家和地区的房产税法律制度,本文认为,我国确立房产税立法目的需要结合我国基本国情,在结构性减税背景下分几个层次去探讨。结构性减税是从总体上降低税收负担,具体税种则是有增有减,结构性调整。首先,结构性减税政策本身是为了宏观调控,从长远来说是为了优化税制结构,因此房产税立法目的也应从近期和长远两个角度去定位。其次,高房价和房地产泡沫主要是因为房屋持有成本低,投资投机行为炒高了房价,征收房产税可以增加房屋持有成本,打击炒房行为。进一步分析,房产税税基广泛、稳定,,长期实行可以成为地方主体税,达到优化税制结构的效果。因此结构性减税背景下,房产税最直接的立法目的应该为调控税,对房地产市场进行调控；从长远来看,房产税立法目的应为地方政府主体税,使地方具有稳定税源,摆脱土地财政。再者,房产税作为税收的一种,施行过程中必然会产生对收入差距进行调节的效果。因此,在结构性减税背景下,我国房产税立法的直接目的,近期应作为调控税,长远应将其设计为地方主体税；通过征收房产税也会派生出调节收入、缩小贫富差距、实现社会公平的功能。
[Abstract]:With the development of the society, the interim regulations on property tax in our country no longer apply to the current situation, and the pilot reform of Shanghai and Chongqing also has many drawbacks. Therefore, it is necessary for us to establish and perfect the legal system of property tax and legislate the property tax. The first thing we should do in the legislative activities is to establish the legislative purpose. Only if the legislative purpose is accurate, can the legislation of the property tax be guided and directed. It makes sense to design a specific tax system. There are three main viewpoints on the legislative purpose of property tax in our country. The first view is that the legislative purpose of real estate tax in our country is defined as income adjustment tax. This view holds that taxpayers reduce their total income by paying taxes, have more real estate and pay most taxes on their value. To regulate the distribution of income by paying less property and less value. The argument is that the rich have various forms of property. Property tax cannot regulate all income distribution. The second view is that the legislative purpose of real estate tax is market regulation tax. On the other hand, the view is that high house prices in China are the result of a combination of various factors. It is impossible to control house prices effectively through real estate tax alone. The third view is to position the legislative purpose of property tax as local subject tax. Because compared with other taxes, property tax is levied on real estate and cannot be moved and hidden. The tax revenue is stable. It is opposed to the view that the resistance to the collection of land finance and real estate tax in China is not realistic. In practice, a series of systems related to property tax were designed and implemented in the Shanghai-Chongqing pilot project. The property tax is used to suppress the high house price and adjust the residents' income to promote the housing distribution. The property tax attribute is insufficient and the commodity tax attribute is stronger, and it does not cause obvious pressure on the high house price. Many high-end properties of the wealthy class are also excluded from regulation, and the effect of adjusting income distribution is not obvious, and the limited contribution of the pilot tax revenue to local finances is small. Overall, the effect is not satisfactory. By drawing lessons from the legal system of property tax in advanced countries and regions, this paper holds that the legislative purpose of establishing property tax in our country should be combined with the basic conditions of our country. Under the background of structural tax reduction, it is discussed in several levels. Structural tax reduction is to reduce the tax burden on the whole, while the specific types of tax are increased and reduced, and structural adjustment. First, the structural tax reduction policy itself is for macro-control. In the long run, it is to optimize the structure of the tax system. Therefore, the legislative purpose of the property tax should also be positioned from both the short-term and the long-term perspectives. Secondly, the high house prices and the real estate bubble are mainly due to the low cost of housing holding and speculation in investment to inflate house prices. Levying a property tax can increase the cost of holding a house and crack down on property speculation. Further analysis, the property tax has a broad and stable tax base and can become the local main body tax for a long time, thus achieving the effect of optimizing the structure of the tax system. Therefore, under the background of structural tax reduction, The most direct legislative purpose of the property tax should be to control the tax and regulate the real estate market. In the long run, the legislative purpose of the property tax should be that of the local government subject tax, so that the local government can have a stable tax source and get rid of the land finance. As a kind of tax, the property tax will inevitably produce the effect of adjusting the income gap. Therefore, under the background of structural tax reduction, the direct purpose of the legislation of property tax in our country should be taken as a regulation tax in the near future, and it should be designed as a local subject tax in the long run. Through the collection of real estate tax, the income will also be adjusted and the gap between the rich and the poor will be narrowed. To realize the function of social equity.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22

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